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Oros v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 25312-22 (U.S.T.C. Mar. 27, 2023)

Opinion

25312-22

03-27-2023

MATTHEW TYLER OROS, SR. & TAM ALICIA OROS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order served December 19, 2022, the Court directed petitioner Tam Alicia Oros to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Tam Alicia Oros has failed to do so. The record also contains no copy of a notice of deficiency issued to Tam Alicia Oros.

The premises considered, it is

ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Tam Alicia Oros. It is further

ORDERED that the caption of this case is amended to read: "Matthew Tyler Oros, Sr., Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Oros v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 25312-22 (U.S.T.C. Mar. 27, 2023)
Case details for

Oros v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW TYLER OROS, SR. & TAM ALICIA OROS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 25312-22 (U.S.T.C. Mar. 27, 2023)